按权责发生制原则要求,下列项目中关于收入确认正确的是( )。 According to the principle of accrual basis, the correct recognition of revenue in the following items is ( ).
A.
本月销售产品一批,价值20 000元,货款尚未收到,已确认为收入Sales of a batch of products this month, valued at 20,000 yuan, has not yet been received and has been recognized as revenue.
B.
本月月初收到上月利息收入3 000元,确认为本月财务费用贷方 3 000 元 Earlier this month, 3,000 yuan of interest income from last month was received , which is credited 3,000 yuan to financial expenses of this month.
C.
本月收到上月产品销售收入30 000元,已存入银行,确认为本月收入Received last month's sales revenue of 30,000 yuan, which has been deposited in the bank and recognized as this month's revenue.
D.
本月签订一份销售合同,规定下月销售货物一批,价值50 000元,确认为本月收入Signing a sales contract this month, which stipulates that a batch of goods will be sold next month, with a value of 50,000 yuan, will be recognized as revenue for this month.